The tariff classification of children’s costumes from China.

NY M81983 April 26, 2006 CLA-2-61:RR:NC:N3:353 M81983 CATEGORY: Classification TARIFF NO.: 6114.30.3054 Ms. Maria Johnson Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of children’s costumes from China. Dear Ms. Johnson: In your letter dated April 03, 2006, you requested a classification ruling. The samples will be returned to you as requested. Three costumes were submitted with your request. Style 5385, Mr. Incredible Muscle Child Costume Set consists of a jumpsuit and mask. The jumpsuit is made of knit 100% polyester fabric with long sleeves, faux padded muscles at front and a zippered closure at the back. The garment is well made with a finished neckline and embellishments. Style 6373, Red Ranger Muscle Child Costume Set consists of a jumpsuit, flimsy made cape and mask. The jumpsuit is made of knit 100% polyester fabric. The jumpsuit has long sleeves faux padded muscles at the front and a zippered back closure. The garment is well made with a finished neckline, collar and embellishments. Style 6374, Green Ranger Muscle Child Costume Set consists of a jumpsuit, flimsy made cape and mask. The jumpsuit is made of knit 100% polyester fabric. The jumpsuit has long sleeves, faux padded muscles at the front and zippered back closure. The garment is well made with a finished neckline, collar and embellishments. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall them their essential character.” In this case, for the Mr. Incredible Muscle Child Costume, Red Ranger Child Muscle Costume, and the Green Ranger Muscle Child Costume, the jumpsuit imparts the essential character of the set. The applicable subheading for the Mr. Incredible Muscle Child Costume, style 5385, Red Ranger Muscle Child Costume, style 6373 and the Green Ranger Muscle Child Costume, style 6374 Sets will be 6114.30.3054, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other, Coveralls, jumpsuits and similar apparel: Women’s or girls’: Other." The duty rate will be 14.9% ad valorem. The textile category designation is 659. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division